如果你去年购买了一辆新车，你可能有资格享受这项税收减免。以下是需要了解的内容。
2026年2月11日 / 美国东部时间上午5:00 / 哥伦比亚广播公司新闻
如果你是去年购买了新车的数百万美国人之一，你可能会从一项新的税收减免中受益，该减免允许纳税人扣除其汽车贷款所支付的利息。
这项汽车贷款税收减免被纳入共和党人的”宏伟法案”中，并由特朗普总统于去年夏天签署成为法律。特朗普先生在2024年的竞选活动中首次提出这一倡议，旨在帮助使拥有汽车”大幅降低成本”并促进国内汽车生产。
专家表示，新的减免可能会给车主带来缓解
“汽车贷款利息减免可能会为符合条件的纳税人减税数百甚至数千美元，财政部最近的数据显示，今年可能有数百万人申请这项减免，”总部位于华盛顿特区的两党政策中心税收政策主任安德鲁·劳茨(Andrew Lautz)告诉哥伦比亚广播公司新闻。
根据LendingTree的数据，汽车拥有成本处于历史高位，新车月付款接近750美元。信用评级公司VantageScore最近的一项研究显示，更多消费者也在拖欠付款，导致汽车贷款违约率上升。
劳茨指出，新的汽车贷款税收减免有各种限制，他建议纳税人在申请减免前咨询美国国税局(IRS)或持牌税务准备人员。
这项新的税收减免借鉴了抵押贷款利息减免政策，后者允许房主扣除高达75万美元的抵押贷款利息，或如果夫妻分开申报，则为37.5万美元。
考克斯汽车公司首席经济学家杰里米·罗布(Jeremy Robb)表示，去年美国售出的近1340万辆新车中，约有400万辆符合减免条件。该税收条款仅适用于新车辆购买，因此去年使用贷款购买二手车或租赁汽车的人不符合条件。
罗布估计，一个典型的符合条件的购车者在纳税申报单上可以申请约4000美元的汽车贷款减免。
什么是汽车贷款减免，它如何运作？
美国国税局和财政部仍在确定汽车贷款减免的具体细节。目前，税务机构建议纳税人在今年申报纳税时参考其规则概述。
新的减免允许纳税人每年为购买去年在美国制造的新车所支付的贷款利息申请最高1万美元的减免。1万美元的限制适用于每份联邦纳税申报单。例如，如果一对夫妇分开申报，规则规定1万美元的上限将分别适用于每个人的申报单。
只有主要用于个人使用的车辆才有资格获得汽车贷款减免。值得注意的是，符合条件的车辆还必须在美国进行”最终组装”，即汽车在运往经销商之前的实际组装地点。
纳税人可以通过在国家公路交通安全管理局网站上输入车辆识别码(VIN)来确定其车辆的生产工厂。
汽车贷款减免的收入限制是什么？
调整后总收入(MAGI)不超过10万美元的单身纳税人，以及收入不超过20万美元的已婚夫妇，有资格获得全额汽车贷款减免。(你的调整后总收入是你的调整后总收入加上免税收入。美国国税局在此描述了如何计算。) 对于超过10万美元和20万美元收入限制的部分，每超过1000美元，可减免的金额就减少200美元。
根据美国国税局的说法，无论是采用标准扣除还是分项扣除的纳税人都可以享受这项减免。扣除额会减少申报人的应纳税所得额，从而降低其整体税务负担。
如何申请这项减免？
税务准备公司H&R Block建议，为申请汽车贷款减免，人们需要收集2025年的汽车贷款报表。然后他们必须填写附表1-A表格，填写收入、汽车贷款和车辆识别码的信息，并与纳税申报单一起提交。
我可以申请这项减免多长时间？
新的减免适用于2025年1月1日至2028年12月31日期间购买的新车辆。该税收减免将于2028年后到期。
汽车贷款减免能为我节省多少税款？
专家告诉哥伦比亚广播公司新闻，典型的购车者可能会因为新的汽车贷款减免而节省数百美元——在某些情况下甚至数千美元。但确切的节省金额将取决于申报人的收入和汽车贷款的规模。
消费者信贷行业贸易组织美国金融服务协会估计，符合新税收减免条件且汽车贷款利率为6.5%的购车者，在拥有汽车的第一年可扣除3000美元，贷款期限内每年约1800美元。
编辑：Alain Sherter 和 Aimee Picchi
If you bought a new car last year, you could qualify for this tax break. Here’s what to know.
February 11, 2026 / 5:00 AM EST / CBS News
If you’re one of the millions of Americans who purchased a new car last year, you could benefit from a new tax break that allows taxpayers to deduct interest paid on their auto loans.
The car loan tax deduction was included in the Republicans’ “big, beautiful bill” act, signed into law by President Trump last summer. Mr. Trump first floated the initiative on the campaign trail in 2024 as a way to help make car ownership “dramatically more affordable” and to boost domestic auto production.
The new deduction could provide relief for car owners, experts said
“The auto loan interest deduction could cut taxes by hundreds or even thousands of dollars for eligible taxpayers, and recent data from the Treasury Department suggest millions of people could claim the deduction this year,” Andrew Lautz, the director of tax policy at the Bipartisan Policy Center, a Washington, D.C.-based think tank, told CBS News.
Car ownership costs are at a record high, with payments for new vehicles approaching $750 per month, according to LendingTree. More consumers are also falling behind on their payments, pushing up the rate of auto loan delinquencies, a recent study by credit rating firm VantageScore shows.
Lautz noted that various restrictions apply to the new car loan tax break, and he advised taxpayers to check with the IRS or a licensed tax preparer before claiming the deduction.
The new tax break mirrors the mortgage interest deduction, which allows homeowners to deduct interest payments on up to $750,000 of mortgage debt, or $375,000 if married and filing separately.
Jeremy Robb, chief economist at Cox Automotive, said that roughly 4 million of the nearly 13.4 million new cars sold in the U.S. last year would be eligible for the deduction. The tax provision applies only to new vehicle purchases, so people who used loans to buy a used car or lease a car last year would not qualify.
Robb estimates that a typical eligible car buyer could claim around $4,000 for the auto loan deduction on their tax return.
What is the auto loan deduction, and how does it work?
The IRS and Treasury Department are still finalizing the details of the car loan deduction. For now, the tax agency advises taxpayers to rely on its outline for the rules when filing their returns this year.
The new deduction allows taxpayers to claim up to $10,000 a year on interest paid on loans to purchase a new American-made car last year. The $10,000 limit applies to each federal tax return. For example, if a married couple is filing separately, the rules stipulate that the $10,000 cap would apply separately to each person’s return.
Only vehicles bought primarily for personal use qualify for the car loan deduction. Notably, eligible vehicles also must have undergone “final assembly” in the U.S., referring to where the car is physically put together before it is shipped to a dealer.
Taxpayers can determine the plant where their vehicle was manufactured by entering their Vehicle Identification Number on the National Highway Traffic Safety Administration’s website.
What are the income limits for the auto loan deduction?
Single taxpayers with up to $100,000 in modified adjusted gross income (MAGI) and married couples earning up to $200,000 are eligible for the full car loan deduction. (Your MAGI is your adjusted gross income plus tax-exempt income. The IRS describes how to calculate it here.) The amount taxpayers can write off is reduced by $200 for each $1,000 in income above the $100,00 and $200,000 income limits.
The deduction is available both to taxpayers who take the standard deduction and to those who itemize deductions, according to the IRS. Deductions reduce a filer’s taxable income, lowering their overall tax bill.
How do I claim the deduction?
To claim the car loan deduction, tax-prep company H&R Block advises people to gather their 2025 auto loan statements. Then they must fill out a Schedule 1-A form with information about their income, auto loan and VIN, and submit it along with their tax return.
How long can I claim the deduction?
The new deduction will be available for new vehicles purchased between Jan. 1, 2025, and Dec. 31, 2028. The tax break is set to expire after 2028.
How much will the car loan deduction save on my taxes?
The typical car buyer could save hundreds — or in some cases thousands — on their taxes as a result of the new auto loan deduction, experts told CBS News. But the exact savings will depend on a filer’s income and the size of their auto loan.
The American Financial Services Association, a consumer credit industry trade group, estimated that car buyers who qualify for the new tax break and who have a car loan rate of 6.5% over six years could deduct $3,000 in the first year of car ownership, and about $1,800 annually over the life of the loan.
Edited by Alain Sherter and Aimee Picchi
